$(=IF(ProductName='A1' and Country='US', 'ProductName={"A1"}, Country={"US"},'))
CustomerName={'Clout'}
>} Sales)
but even if this is technically possible I'm not sure that it will be sensible at all because if 'A1' and 'US' are selected in the appropriate fields the expression will by default consider them - there is no need to put them into set analysis conditions and even less to build the set analysis per if-statements.